Alan Mulally Not Microsoft's Next CEO

While he hasn't taken a tremendous push to quiet the rumors, it seems unlikely that Mulally will head to Microsoft.

NEW YORK ( TheStreet) -- While Ford's ( F) current CEO Alan Mulally has not made great strides to quiet the rumors regarding the possibility of him becoming Microsoft's ( MSFT) next CEO, I find the possibilities quite slim.

Frankly, the idea seems fairly absurd.

Have we so quickly forgotten that Mulally and other Ford board members have reiterated that there would not be a chief executive change before 2015? And that current Microsoft CEO Steve Ballmer has said he will be gone within 12 months?

Sure, this could all change, but that's quite a while for Microsoft to wait around.

Let us also forget for a moment that Mulally is an industrial man. Before working at Ford he was at Boeing ( BA), where he worked since graduating college in 1969.

The man cares about aerodynamics, not the inside of a computer. And while a fantastic manager and leader, I don't know that he would be an effective chief executive for a struggling technology company.

Like Ford a few years ago, Microsoft is having issues. The latter is facing a market where PC sales continue to decline and don't appear to be bottoming any time soon.

But Microsoft isn't necessarily losing market share like Ford, General Motors ( GM) and Chrysler were in the early part of the millennium.

Microsoft is facing an entire shift in the computer world, where tablets and mobile devices continue to increase, rendering PCs as less necessary -- and less desirable.

For the autos, it would be like if a completely new mode of transportation came into the market and auto sales for every automaker in the world suffered as a result.

Mulally is a strong leader with an engineering background, and has proven his savvy business management skills. This was apparent when Ford was the only one of the Big Three to not declare bankruptcy.

The guy knows his stuff, without a doubt. But this isn't a company-specific issue. Microsoft isn't bleeding money left and right with enough inefficiencies to write a book, like Ford was.